THE 

STATE  UNIFORM  SYSTEM 

OF   ACCOUNTING 


Established  Under  Ordinance  Description 

and  Explanation 

FOR  TOWNS  AND  CITIES 


Describing  the  books  and  forms  to  be 
used  by  each  officer,  the  manner  in  which 
they  are  to  be  used,  the  clerical  duties  of 
each  officer,  and  the  manner  and  form  of 
making  his  monthly  and  quarterly  reports. 


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The  News-Dispatch  Printing  &  Auditing  Co. 
Shawnee,  Okla.  Printers,  Auditors  and 
Municipal  Accountants, 

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The  News-Dispatch  Printing  &  Auditing  Co. 

1913 


4.1 — «. 


An  Ordinance. 

No. 


RELATING  TO  THE  METHOD  AND  SYSTEM  OF  MUN- 
ICIPAL ACCOUNTING  TO  BE  USED  BY  THE 
CITY  CLERK,  THE  CITY  TREASURER,  THE  BOOK 
KEEPER  HAVING  CHARGE  OF  THE  BOOKS  AND 
ACCOUNTS  OF  THE  WATER  AND  LIGHT  DE- 
PARTMENT, THE  POLICE  JUDGE,  THE  CITY 
MARSHAL,  THE  CITY  ENGINEER  AND  STREET 

COMMISSIONER  OF  THE  CITY  OF  

AND  ADOPTING  THE  STATE  UNIFORM  SYSTEM 
OF  ACCOUNTING. 

Be  it  ordained -by  the  Mayor  and  City  Council  of  the 
city  of 

Sec.  1.  That  for  the  purpose  of  establishing  a  bet- 
ter check  on  the  finances  of  the  city  and  to  strengthen  the 
accounting  department  of  said  city,  the  books  and  forms 
of  The  State  Uniform  System  of  Accounting  is  hereby 
adopted  in  the  office  of  city  clerk,  city  treasurer,  water 
superintendent,  police  judge,  city  marshal  and  street 
commissioner  and  city  engineer. 

RELATING  TO  THE  CITY  TREASURER  AND  CITY 
•       CLERK. 


Sec.  2.  The  City  or  Town  Treasurer  shall  use  only 
one  Triplicate  Receipt  book,  numbered  and  bound,  to  re- 
ceipt for  all  moneys  paid  into  him,  and  he  shall  write  a 
triplicate  receipt  for  each  payment  of  money  made  to  him 
out  of  this  book,  and  he  shall  use  no  other  receipt  book  of 
any  kind.    He  shall  keep  two  triplicate  check  books,  num- 

268770 


bered  and  bound,  one  for  transferring  money  from  one 
bank  to  another,  and  one  to  pay  all  matured  warrants  pre- 
sented to  him.  He  shall  use  a  bound  triplicate  deposit 
book,  to  make  all  bank  deposits  of  his  collections.  He  shall 
also  keep,  post  and  balance,  at  the  close  of  the  30th.  of 
each  month,  the  following  State  Uniform  System  Books: 
A  Collection  Register  to  make  and  show  an  itemized  entry  of 
every  collection  made  each  month  from  the  30th.  to  the  30th. 
A  Distribution  Register  to  apportion  monthly  to  the  proper 
funds  all  money  collected,  and  to  provide  a  public  re- 
cord of  such  apportionments.  A  Ledger  to  make  and  show 
his  cash  balances  in  banks  and  in  all  funds  at  the  close  of 
each  month,  also  to  show  the  total  money  collected  and  de- 
posited in  each  bank,  and  placed  to  the  credit  of  each  fund, 
and  the  total  money  checked  out  of  each  bank  and  the 
total  warrants  and  coupons  paid  out  of  each  fund  from 
the  30th.  to  the  30th.  of  each  month. 

Sec.  3.  The  Treasurer  shall  also  keep  a  Warrant 
Register  and  register,  on  separate  pages  for  each  fund,  all 
warrants  issued  by  the  clerk  in  the  numerical  order  in 
which  they  are  drawn.  And  he  shall  pay  all  warrants 
in  the  order  in  which  they  are  registered,  making  a  call 
for  all  warrants  for  which  he  has  funds  to  pay  on  the  first 
of  each  month;  and  he  shall  enter  in  such  Warrant  Reg- 
ister, at  least  once  a  month,  the  interest  and  principal  paid, 
and  date  each  warrant  was  paid.  He  shall  total  up  his 
warrant  Register  at  the  close  of  each  fiscal  year  and  report 
to  the  Council  the  total  warrants  with  interest,  paid  on 
each  fund  of  each  separate  year;  also  he  shall  show  and  re- 
port the  outstanding  warrants  on  each  fund  of  each  separ- 
ate year.  He  shall  use  a  cancelHng  stamp  to  cancel  in  Red 
Ink  the  date  each  warrant  was  paid.  He  shall  use  Red 
Ink  to  show,  on   each  warrant,  the  interest   paid  and  the 


total  amount  paid. 

Sec.  4.  The  Treasurer  shall  keep  a  Bonti^egister 
and  he  shall  register  all  bonds  therein  that  are  outstand- 
ing obligations  against  the  city;  and  he  shall  register  all 
interest  coupons  as  paid,  giving  the  amount  paid  and  the 
date  paid.  He  shall  keep  a  correct  account  of  all  money- 
forwarded  to  the  Fiscal  Agency,  and  of  all  coupons,  com- 
missions, accrued  interest  and  bonds  paid  by  it. 

Sec.  5.  The  Treasurer  shall  keep  a  bound  book  of 
duplicate  monthly  reports  to  settle  with  the  city  or 
town  clerk;  he  shall  make  out  this  settlement  report  in 
duplicate  on  the  30th.  day  of  each  month  and  show  on 
such  report  a  full  statement  of  all  money  received  for  the 
month,  and  of  all  money  deposited  in  and  checked  out  of 
each  bank  for  the  month  just  closing.  Also  he  shall  show 
on  this  report  the  number  of  all  warrants  and  coupons 
paid  on  each  fund  for  the  month,  setting  forth  the  total 
amount  paid  on  each  warrant  and  the  total  warrants  paid 
on  each  fund.  He  shall  certify  to  the  correctness  of  this 
report  to  the  city  clerk,  and  he  shall  then  present  this  re- 
port in  the  book  to  the  city  clerk,  with  a  duplicate  copy  of 
every  receipt  written,  a  duplicate  of  every  check  drawn, 
and  a  duplicate  copy  of  every  deposit  he  has  made  since 
the  date  of  his  last  settlement  report.  And  at  the  same 
time  he  shall  turn  over  to  the  city  clerk  all  warrants,  bonds, 
and  coupons  that  he  has  paid  since  his  last  settlement 
report. 

Sec  6.  The  City  or  Town  Clerk  shall  verify  the  en- 
tries made  on  this  settlement  sheet  with  the  duplicates  of 
all  checks,  deposit  slips  and  receipts,  and  all  warrants 
bonds  and  coupons  turned  over  to  him,  and  if  he  finds  the 
amounts  correct  he   shall  sign  said  sheet  in  duplicate  and 


accept  the  orignal.  But  if  it-  is  not  correct  he  shall  refuse 
to  sign  or  receive  same  until  it  is  made  correct.  This  ver- 
ification of  the  Treasurer's  settlement  sheet  with  his  dup- 
licate checks,  receipts,  deposit  slips,  and  warrants,  bonds, 
and  coupons  paid,  shall  constitute  an  audit  of  the  Treasu- 
rer's accounts  each  month,  and  this  report,  to  be  absolutely- 
correct,  must  show  deposits  equal  to  receipts  and  also 
money  cheeked  out  equal  to  warrants,  bonds  and  coupons 
paid. 

Sec.  7.  The  Treasurer  shall  also  make  a  full  report 
of  his  office  at  the  close  of  each  month  to  the  city  council 
on  the  form  provided  in  this  System. 

Sec.  8.  The  Treasurer  shall  keep  a  book  known  as 
the  Abstract  of  Levies  and  Taxes  charged  against  the 
County  Treasurer  and  Taxes  collected  from  the  County 
Treasurer,  and  this  Record  shall  show  the  amount  of  taxes 
still  due  and  uncollected  for  each  year. 

Sec.  9.  The  Treasurer  shall  keep  a  Sidewalk  War- 
rant Register  for  all  sidewalk  warrants  issued  and  directed 
to  him  for  payment,  and  he  shall  require  the  County  Treas- 
urer to  report  to  him  monthly  the  separate  sidewalk  taxes 
paid  on  each  lot.  As  soon  as  he  receives  sidewalk  taxes 
from  the  County  Treasurer  he  shall  then  notify  the  payee 
of  said  sidewalk  tax  warrants,  by  card  or  letter,  that 
he  can  pay  same,  and  the  interest  on  such  warrants  will 
then  stop  from  the  date  the  taxes  were  paid  to  the  County 
Treasurer. 

Sec.  10.  The  Treasurer  shall  also  keep  a  sewer  tax 
warrant  Register  for  the  register  and  payment  of  all  lat- 
eral sewer  warrants  and  the  collection  of  sewer  assess- 
ments, when  such  assessments  have  been  made  by  the  city. 
And  payment  of  such  warrants  shall  be  governed  in  the 


same  manner  as  set  out  for  sidewalk  warrants. 

Sec.  11.  The  Treasurer  shall  also  keep  a  Paving 
Bond  Register  for  the  register  and  payment  of  all  Street 
Improvements  Bonds  and  Coupons,  when  the  city  shall 
have  begun  to  pavfe  its  streets  and  alleys. 


RELATING  TO  THE  POLICE  JUDGE  OR  TOWN 
JUSTICE. 

Sec.  12.  The  Police  Judge,  or  Town  Justice,  as  he 
may  be  called,  shall  keep  a  Police  Judge's  Docket  for  all 
cases  to  be  tried  for  violation  of  city  ordinances.  Each 
case  must  be  fully  written  up,  giving  the  charges,  date  of 
arrest,  result  of  trial,  fine  imposed  and  collected,  with 
a  full  Journal  entry  of  all  proceedings  leading  up  to  and 
of  the  trial.  He  shall  use  a  Triplicate  Receipt  Book  to  re- 
ceipt for  all  money  paid  in  to  him  as  Police  Judge  or  Town 
Justice,  and  the  duplicate  receipts  shall  be  turned  in  month- 
ly to  the  City  Clerk  with  his  monthly  report.  He  shall 
turn  over  all  money  collected  by  him  to  the  City  or  Town 
Treasurer  on  the  29th. ,  day  of  each  month.  He  shall  at- 
tach his  Original  Receipts  from  the  Treasurer  to  his  month- 
ly report,  and  after  it  has  been  approved  by  the  council 
these  receipts  may  be  returned  to  him.  The  City  Clerk 
shall  audit  the  Police  Judge's  report  each  month  before 
turning  it  over  to  the  City  Council,  and  this  audit  shall  be 
made  by  comparing  it  with  the  Police  Judge's  Docket  and 
Triplicate  Receipt  Book,  to  see  that  all  cases  filed  and  all 
collections  made  have  been  correctly  reported.  And  if  the 
Clerk  shall  find  that  the  Police  Judge  is  not  keeping  his 
Docket,  as  above  described,  or  that  he  is  not  making  his 
reports  correctly,  or  that  he  is  not  promptly  accounting 
for  all  receipts  of  his  office,  then  he  shall  at  once   file  a 


complaint  in  duplicate  against  said  Police  Judge.  The 
original  report  shall  be  filed  with  the  Mayor  and  the  dup- 
licate shall  be  filed  in  the  Clerk's  office  to  be  presented  at, 
the  next  meeting  of  the  Council. 


RELATING  TO  THE  CITY  MARSHALL  AND  CITY 

CLERK. 

Sec.  13»    The  City  Marshall,  in  addition  to  his  reg- 
ular duties  as  a  police  officer,  shall,  when  required,  act  as 
the  collecting  agent  for  the  City  Clerk  in  collecting  Dog 
Tax  and  Occupation  Tax,   or  License.     He  shall  keep  an 
Empounding  Record  in  which  shall  be  entered  a  record  of 
stock  taken  up  and  empounded.     This  record  shall  show  a 
full  description  of  each  animal  taken  up;  the  date  empound- 
ed, the  number  of  days  held;   the  cost  of  feed  consumed, 
the  cost  of  advertising  and  the  total  amount  of  fees  col- 
lected, or  of  price  received,  if  stock  was  sold  for  charges. 
All  moneys  received  from  stock  empounded  shall  be  paid 
over  to  the  City  Treasurer  at  once,  who  shall  give  the  Mar- 
shall a  receipt  for  same.    In  receipting  for  empounding 
fees  the  Marshal  shall  use  a  Triplicate  Receipt  book  and 
the  Duplicate  Receipt  shall  be  attached  to  his  Monthly  Re- 
port to  the  Council. 

Sec.  14.  The  City  Marshall,  beginning  the  first  of 
March  each  year,  shall  make  a  canvass  of  the  city  and  se- 
cure the  name  of  every  person  owning  one  or  more  dogs* 
and  he  shall  turn  in  a  list  of  such  owners,  with  names  and 
description  of  dogs,  to  the  City  Clerk,  each  day.  The 
Clerk  shall  at  once  enter  the  owners  names,  with  a  des 
cription  of  their  dog,  or  dogs,  in  the  Dog  Tax  Register, 
under  the  heading  of  ''Dog  Tax  Charged." 

Beginning  April  1st.,  each  year  the  City  Clerk  shall 


notify  by  mail,  the  owner  of  each  dog  and  request  him  to 

come  to  his  office  and  pay  a  Dog  License  Tax  of  $ for 

each  male  and  $ for  each  female  dog  within  30  days 

after  the  receipt  of  said  notice  and  receive  a  Dog  Tag  for 
the  current  License  year. 

Sac.  15.  As  dog  tax  is  paid  into  the  city  clerk  he 
shall  enter  each  collection  on  the  Dog  Tax  Register  under 
the  heading  ''Dog  Tax  Collected. ''  The  Clerk  shall  use  a 
Duplicate  dog  tax  receipt  book  in  collecting  dog  tax,  and 
these  books  shall  be  preserved  as  Records.  And  he  shall 
write  one  general  receipt  to  himself  at  the  close  of  the  29th. 
day  of  each  month,  out  of  his  Triplicate  Receipt  Book,  for 
all  dog  tax  paid  direct  to  him;  and  when  posting  his  Dog 
Tax  Collections  to  his  Collection  Register  all  dog  tax  col- 
lected by  himself  shall  appear  in  one  entry  opposite  this 
receipt  number. 

When  persons  fail  or  neglect  to  pay  their  dog  tax  to 
the  city  clerk  within  30  days  after  being  notified,  it  shall 
be  the  duty  of  the  City  Marshal  to  call  on  such  persons 
and  collect  their  dog  tax,  or,  in  the  event  they  refuse  to 
pay  same,  it  shall  be  the  Marshal's  duty  to  order  such 
dog  taken  up  and  empounded  by  the  dog  catcher.  The 
city  Marshal  shall  use  a  duplicate  dog  tax  receipt  book,  to 
be  furnished,  one  book  at  a  time,  by  the  city  clerk,  to  re- 
ceipt for  all  dog  tax  collections;  and  he  shall  turn  in  all 
moneys  so  collected,  once  a  week,  to  the  city  clerk,  who 
shall  give  him  a  receipt  in  duplicate  for  same.  And  at  the 
time  of  receiving  such  money  from  the  city  Marshall,  the 
city  clerk  shall  check  up  the  Marshall's  receipt  book,  and 
enter  the  name  of  each  person  paying,  into  his  Dog  Tax 
Register,  under  the  heading '*Dog  Tax  Collected.''  The 
City  Marshal  shall,  from  time  to  time,  report  the  names  of 
new  owners  of  dogs  not  listed  when  the  first  canvass  was 


made.  He  shall  collect  dog  tax  from  every  person  whose 
name  he  receives,  when  so  ordered  to  do  by  the  city  clerk. 
Sec.  16.  The  city  clerk  shall  keep  a  License  Regis- 
ter in  which  must  be  kept  registered,  at  all  times,  the 
names  of  all  persons  required  to  pay  an  Occupation  Tax  or 
city  License.  It  shall  be  the  duty  of  the  city  marshall  to 
canvass  the  city  on  the  first  of  each  month,  secure  and 
report  to  the  city  clerk,  the  name  of  each  person  or  firm 
engaged  in  any  calling  or  business  for  the  carrying  on  of 
which  an  occupation  tax  or  license  is  required.  This  list 
of  names  shall  be  checked  by  the  clerk  with  the  names  ap- 
pearing on  his  License  Register,  and  if  there  be  any  names 
on  the  list  and  not  on  the  License  Register,  under  its  class- 
ification, he  shall  enter  it  thereon  at  once. 

Sec.  17.  The  City  Clerk  shall  collect  for  all  License 
in  advance  daily,  weekly,  monthly  or  quarterly,  as  persons 
may  desire  to  pay,  but  he  shall  charge  the  short  term  price 
to  those  desiring  to  pay  for  short  terms  only.  The  City 
Marshall  shall  at  all  times  promptly  present  a  bill  for  oc- 
cupation tax  or  license,  and  collect  same,  when  orderded  to 
do  so  by  the  city  clerk.  All  persons  shall  be  required  to 
call  at  the  office  of  the  city  clerk  and  pay  their  Occupation 
Tax,  but  in  the  event  they  fail  to  do  so  the  Marshall  must 
collect  such  tax  from  them  when  ordered  to  do  so  by  the 
City  Clerk.  The  Marshall  shall  turn  in  all  License 
collections  to  the  city  clerk  at  the  close  of  each  day  and 
take  a  clerks  receipt  for  same.  The  city  clerk  shall 
issue  all  license  certificates  from  one  License  Certificate 
book,  numbered  consecutively  and  bound  in  duplicate,  re- 
taining one  as  his  memorandum  of  the  collection.  And  he 
shall  write  one  triplicate  receipt  to  himself  at  the  close  of 
the  29th  day  of  each  month  for  all  License  paid  to  him 
self  direct  for  that  month.    And  when  posting  his  collec- 


tions  to  his  Collection  Register,  all  License  collected 
by  himself  must  appear  in  one  entry  opposite  this  receipt 
number. 

Sec.  18.  The  City  Marshall  shall  keep  a  jail  record 
in  which  he  shall  enter  the  names  of  every  person  arrest- 
ed by  the  city  at  the  time  such  arrest  is  made.  This  reg- 
ister must  show  the  charge  on  which  the  person  was  ar- 
rested, the  personal  effects  found  on  such  person,  the  date 
tried  and  the  result  of  such  trial,  also  the  cash  bond  put 
up,  and  the  fine  and  costs  paid.  Such  jail  record  shall  be 
the  City  Marshals  check,  of  all  arrests  made,  against  the 
Police  Judge  or  Town  Justice's  Docket. 

Sec.  19.  The  City  Marshall  shall  make  a  monthly 
report  to  the  city  council  on  the  first  of  each  month.  This 
report  shall  be,  first  a  report  of  all  persons  arrested,  show- 
ing disposition  of  their  cases  and  fines  paid.  Second,  a 
list  of  the  names,  with  amounts  collected,  of  all  persons 
paying  him  dog  tax;  Third,  a  list  of  stock  empounded, 
showing  names  of  owners  and  amounts  collected;  Fourth, 
a  list  of  names,  with  amounts  collected,  of  all  persons  pay- 
ing him  Occupation  Tax;  Fifth,  the  clerk's  and  treasurer's 
receipt,  for  all  money  paid  them,  shall  be  attached  to  this 
report,  and  it  shall  be  audited  monthly  by  the  Finance 
Committee,  before  being  presented  for  action  to  the  coun- 
cil. This  report  shall  be  sworn  to  by  the  Marshall  as  true 
and  correct  in  every  detail.  After  the  Marshal's  Report 
has  been  approved  the  receipts  attached  thereto  may  be 
returned  to  him. 


RELATING  TO  THE  STREET  COMMISSIONER  AND 
THE  CITY  CLERK. 

Sec.  20.    The  Street  Commissioner  shall,  in  addition 


to  his  regular  duties,  as  commissioner  of  streets  and  alleys, 
make  a  canvass  of  the  city,  beginning  April  1,  of  each 
year,  and  secure  the  name  of  every  person  residing  there- 
in who  is  subject  to  road  or  poll  tax  duty.  These  names 
and  addresses  shall  be  turned  into  the  city  clerk  at  least 
once  a  week,  and  he  shall  enter  them  on  the  Poll  Tax 
Register  under  the  heading  "Poll  Tax  Charged/'  The 
Street  Commissioner  shall,  commencing  April  20th. ,  of 
each  year,  warn  out  all  persons  to  work  out  their  poll  or 
road  tax,  by  mailing  them  or  presenting  them  with  a  notice 
to  that  effect,  and  such  notice  shall  require  that  they  eith- 
er perform  said  work,  or  furnish  a  substitute  to  perform 

same,  at  some  given  time  and  place,  or  pay  a  tax  of  $ 

in  lieu  thereof. 

Sec.  21.  Once  each  week  the  Street  Commissioner 
shall  turn  into  the  city  clerk  a  list  of  names  of  all  persons 
who  have  worked  out  their  poll  or  road  tax,  and  of  all  per- 
sons who  have  paid  their  poll  tax  in  cash,  together  with 
the  money  collected  for  same.  The  clerk  shall  give 
him  a  clerks  receipt  for  said  money  and  shall  then 
enter  in  his  Poll  Tax  Register,  the  list  of  names  of  all  per- 
sons who  have  worked  out  or  paid  their  poll  tax  in  cash. 

Sec.^  22.  The  Street  Commissioner  shall  use  a  dup- 
licate receipt  book,  received,  one  at  a  time,  from  the  city 
clerk,  to  receipt  for  all  road  tax  worked  and  cash  collec- 
tions made.  He  shall  keep  an  accurate  record  of  the  time 
of  all  men  employed  by  him  on  the  streets  in  a  Street  Com- 
missioners Time  and  Account  book.  He  shall  keep  an 
accurate  record  of  each  piece  of  lumber,  pound  of  nails, 
and  piece  of  tiling  used  in  repairing  and  improving  the 
streets,  and  he  shall  keep  an  accurate  record  of  all  mater- 
ial purchased  for  use  on  the  streets.  He  shall  make  a  true 
and  correct  monthly  report  to  the  city  council,  on  the  first 


of  each  month,  and  this  report  shall  show,  First,  a  com- 
plete list  of  the  names  of  all  persons  who  have  paid  poll  or 
road  tax  in  work  or  in  cash;  Second,  the  quantity  of  each 
kind  of  material  on  hand  at  the  beginning  of  the  month; 
Third,  the  quantity  of  each  class  of  material  purchased 
for  the  streets  during  the  month;  Fourth,  the  quanity 
of  each  kind  of  material  used  during  the  month,  and  just 
where  it  was  used,  and  for  what  purpose;  Fifth,  the 
amount  of  each  kind  of  material  on  hand  at  the  close  of 
the  month;  Sixth,  the  name  of  each  man  employed  for  cash 
on  the  streets  during  the  month  and  the  kind  of  work 
he  performed;  Seventh,  the  nature  of  the  work,  the 
amount  of  work  and  the  cost  of  the  work  performed  on 
each  street  and  where  it  was  performed;  Eighth,  he  shall 
give  a  list  of  all  tools  on  hand  at  the  close  of  the  month 
and  of  all  tools  destroyed  during  the  month;  Ninth,  he 
shall  attach  to  his  report  all  original  receipts  received 
from  the  city  clerk  for  money  paid  into  him. 

Sec.  23.  The  report  of  the  street  commissioner 
shall  be  verified  by  the  clerk  and  checked  over  by  the  Fi- 
nance Committee  before  it  shall  be  approved  by  the  coun- 
cil. When  approved,  the  receipts  attached  thereto  may  be 
returned  to  the  Street  Commissioner.  . 


RELATING  TO  THE  WATER  &  LIGHT  SUPERIN- 
TENDENT AND  BOOKKEEPER,  AND  THE  CITY 

CLERK. 

Sec.  24.  The  Superintendent  of  the  Light  and  Wat- 
er System  shall  have  the  same  supervision  over  the  books 
and  accounts  of  the  light  and  water  plant  as  over  any 
other  department  of  said  public  utility.  His  supervision 
shall  carry  with  it  the  responsibility  of  furnishing  all 


needed  information  to  the  Bookkeeper  in  order  that  com- 
plete and  correct  accounts  shall  be  kept.  The  City  Clerk, 
may,  if  he  is  competent,  and  furnishes  a  good  and  suffi- 
cient bond,  be  appointed  to  the  position  of  bookkeeper  for 
the  light  and  water  system  at  a  reasonable  salary,  to  be 
determined  by  the  city  council,  which  shall  be  in  addition 
to  his  salary  as  city  clerk.  If  the  city  clerk  is  not  compe- 
tent, or  for  any  other  reason  is  unable  to  fill  the  position, 
then  the  city  council  shall  appoint  a  bookkeeper  who  must 
qualify  as  a  Double  Entry  Bookkeeper  and  Accountant, 
and  he  shall  give  bond  in  a  sum  double  the  amount  of  the 
water  and  light  monthly  collections.  The  Superintendent 
shall  also  be  required  to  qualify  as  a  Double  Entry  Book- 
keeper before  he  can  assume  the  duties  of  his  office. 

Sec.  25.  The  system  of  accounting  for  the  Light 
and  Water  Department  shall  be  The  State  Uniform  Sys- 
tem and  shall  consist  of.  First,  a  bound  record  of  Water 
Consumers  Applications  and  Contracts  for  service,  and  a 
bound  record  of  Light  Consumers  Applications  and  Con- 
tracts for  service. 

Second,  two  bound  records  of  Plumbers  Permits  to 
connect  house  plumbing  with  water  taps  and  sewer  taps. . 

Third,  a  Water  Consumers  Ledger,  and  a  Light  and 
Power  Consumers  Ledger  for  personal  accounts  of  the 
various  consumers. 

Fourth,  a  Meter  Record  for  water  meters  installed 
and  a  Meter  Record  for  light  meters  installed. 

Fifth,  a  Certificate  of  Deposit  book  to  receipt  all 
consumers  for  meter  deposits. 

Sixth,  a  Record  of  Meter  Deposits  for  keeping  a 
personal  account  of  such  deposit  with  each  depositor. 

Seventh,  a  Meter  Reading  card  for  each  water  con- 


sumer  on  a  meter,  and  a  Meter  Reading  card  for  each 
light  and  power  consumers  on  a  meter;  these  cards  to  be 
carried  in  loose  leaf  ring  books  and  to  be  filed  in  a  Me 
ter  Card  Cabinet,  for  convenient  use  and  protection. 

Eighth,  a  Certificate  of  Deposit  book  to  receipt  flat 
rate  consumers  for  deposits  made  to  guarantee  the  pay- 
ment of  water  and  light  rents;  said  deposit  accounts  to  be 
kept  in  the  Record  of  Meter  Deposits. 

Ninth,  a  Record  of  Material  and  Supplies  purchased 
for  plant  repairs  and  extentions,  and  for  retail  sales; 
also  a  Receipt  Record  of  Material  taken  out  of  the  store 
house  by  workmen,  to  show  by  whom  supplies  were  taken 
out  and  where  they  were  used. 

Tenth,  an  order  blank  for  fixtures  to  be  installed 
and  work  to  be  done.  This  ticket  must  be  made  out  in 
duplicate  by  the  superintendent,  giving  a  description  of 
the  work  to  be  done,  together  with  a  list  of  material  to  be 
taken  out  on  the  job.  The  workman  must  keep  his  time 
spent  on  each  job  on  a  Time  Ticket;  also  he  must  pre- 
sent a  Requsition  to  the  storehouse  keeper,  who  shall 
have  charge  of  the  stock  of  material,  for  all  material  he  is 
to  take  out  on  a  job.  All  Time  Tickets  must  be  turned 
in  to  the  superintendent  daily,  who  will  make  up  and 
enter  on  the  Duplicate  Order  blank,  the  total  labor,  total 
material  used  and  charges  on  each  job,  and  these  shall  be 
preserved. 

Eleventh,  a  blank  to  be  known  as  a  Cut-On  Blank, 
and  another  blank  to  be  known  as  a  Cut-Off  Blank,  to  be 
issued  by  the  clerk  or  superintendent,  and  to  be  given  to 
the  workman,  who  shall  make  the  cut-on,  or  cut-off,  of  each 
service  and  return  said  blank,  with  the  meter  reading  on 
same,  and  with  such  other  information  as  may  be  required. 
Also  a  Cut-On  Record  and  a  Cut-Off  Record  to  enter  daily, 
a  record  of  all  light  and  water  cut-ons  and  cut-offs. 


.  Twelfth,  an  Engineer's  Daily  Report  in  duplicate  to 
be  used  at  power  plant,  having  a  space  for  each  engineer 
in  charge  during  the  24  hours,  on  which  to  report  to  the 
superintendent  the  pounds  of  fuel,  waste,  packing  and 
chemicals  used,  the  oil  used,  the  number  of  gallons  of  water 
pumped  and  the  number  of  Kilowatt  hours  delivered,  the 
hours  of  operation,  and  the  repairs  made  and  accidents 
met  with.  This  report  shall  be  delivered  to  the  superin- 
tendent, properly  filled  out  and  signed,  at  the  close  of 
each  24  hour  day. 

Thirteenth,  a  Store  House  record  to  show  the  quan- 
tity purchased  and  the  quantity  sold  and  used,  and  the 
balance  on  hand  at  the  close  of  each  month,  of  each  article 
classed  as  Stock  or  Material  and  Supplies. 

Fourteenth,  a  Customers  Triplicate  Sales  order,  on 
which  shall  be  made  an  itemized  statement  of  each  sale  of 
merchandise.  A  Double  Entry  Ledger,  in  which  shall  be 
kept  an  account  with  every  person  or  firm  contracting  for 
the  installation  of  fixtures  or  repairs,  or  purchasing  sup- 
plies on  credit;  and  credit  shall  not  be  extended  to  any 
customer  for  more  than  30  days,  and  only  then  when  the 
clerk  has  reliable  information  that  the  person  is  worthy  of 
credit. 

Fifteenth,  a  Triplicate  Bill  to  be  made  out  monthly, 
or  as  the  time  of  collection  may  require,  against  each 
consumer  of  water  and  light.  And  said  bills  and  re- 
ceipts shall  be  numbered  consecutively,  the  original  to 
be  mailed  out  on  the  first  of  each  month,  and  the  dupli- 
cate to  be  given  as  a  receipt  when  payment  is  made, 
and  the  triplicate  to  be  a  permanently  bound  office  record 
of  the  collection  made,  date  made,  and  amount  collected 
for  each  purpose.  No  other  form  of  bill  or  receipt  shall  be 
used  to  make  collections  of  any  kind  for  this  department. 


Sixteenth,  a  Collection  Register,  into  which  shall  be 
entered  daily  an  itemized  list  of  all  cash  sales  and  collec- 
tions, each  under  its  proper  heading.  This  book  shall  be 
balanced  daily  into  a  Daily  Cash  Balance  Report  sheet,  one 
of  which  shall  go  to  the  city  clerk.  It  shall  also  be  balanced 
and  posted  monthly  into  the  merchandise  sales  and  water 
and  light  consumers  Ledgers,  and  into  the  General  Oper- 
ating Ledger. 

Seventeenth,  A  General  Expenditure  Journal,  into 
which  shall  be  posted  monthly,  an  itemized  list  of  every 
warrant  issued  for  all  and  any  purpose  whatsoever  in  con- 
nection with  the  light  and  water  system.  This  journal 
shall  be  totalled  and  balanced  monthly  and  posted  to  a  Gen- 
eral Operating  Ledger,  which  shall  be  kept  to  show  a  true 
record  of  all  operating  expenses,  construction  investments, 
income  and  revenue  accounts,  and  Resources  and  Liabili- 
ties. 

Eighteenth,  a  Trial  Balance  sheet  which  shall  be  used 
monthly  to  take  a  trial  balance  of  the  Operating  Ledger 
accounts,  and  to  furnish  to  the  Mayor  and  council  an  ite- 
mized monthly  Report  of  expenditures  and  income. 

Nineteenth,  a  Weekly  Report  Sheet  to  be  made  in 
duplicate  by  the  Superintendent  to  the  City  Council,  and 
showing  exactly  the  cost  of  operating  each  department, 
the  material  used,  the  production  of  each  department,  and 
the  cost  of  pumping  a  thousand  gallons  of  water,  and  of 
producing  a  Kilowatt  Hour  of  electricity,  and  the  actual 
profit  or  loss  from  operating  each  month. 

Twentieth,  a  Block  Atlas,  showing  the  water,  sewer 
and  light  connections  on  each  block  in  the  city,  and  the 
distance  of  all  underground  connections  from  a  given 
point,  also  showing  the  grades  and  depths  of  all  connec- 
tions on  each  block. 


Twenty-first,  an  Inventory  Record  which  shall  in* 
elude  a  complete  record  of  the  size,  capacity,  specification 
of  equipment,  and  cost  of  each  branch  of  equipment,  of  the 
light,  water  and  sewer  plant,  with  a  description  of  Rights- 
of-Way,  Easements  and  Real  Estate  purchased. 

The  Bookkeeper  shall  deposit  all  collections  in  the 
bank  daily.  Once  each  week,  and  finally  on  the  29th.  of 
each  month,  he  shall  turn  over  all  of  his  collections  to  the 
city  treasurer,  and  attach  the  Treasurer's  Receipts  to  his 
trial  balance  report  sheet.  ^ 


RELATING  TO  THE  CITY  CLERK  AND  CITY 
AUDITOR, 

Sec.  26.  By  virtue  of  his  office  the  city  clerk  be- 
comes, and  is  hereby  made  the  city  auditor,  and  it  shall  be 
his  duty  to  audit  the  monthly  reports  of  all  officers  against 
their  various  books  within  10  days  after  receiving  them. 
The  City  Clerk  shall  also  receive  all  claims  filed  against 

the  city  of audit  them  carefully,  check 

them  against  the  goods  received  and  the  Time  Book  of  ser- 
vices performed;  and  note  on  such  bills  all  errors  made,  if 
any,  and  return  them  for  correction  before  filing  them,  if 
any  errors  be  found.  He  shall  swear  all  claimants  to  their 
accounts,  then  number  them  in  the  order  filed,  beginning 
with  No.  1  on  the  first  day  of  each  fiscal  year;  he  shall 
register  all  claims  filed  with  him  in  a  Claim  Register  kept 
for  the  purpose,  and  all  claims  to  be  allowed  by  the  coun- 
cil must  be  registered  in  the  Claim  Register  at  least  24 
hours  before  the  council  meets. 

Sec  27.  The  City  Clerk  shall  receive  all  petitions 
and  communications  for  the  council,  and  make  a  record  of 
their  receipt  on  the  Clerks  Daily  Record,  a  book  which  he 


shall  keep  for  that  purpose;  attend  every  meeting  of  the 
council,  present  all  claims  Registered  up  to  within  24  hours 
previous,  and  all  petitions  and  communications  received. 
He  shall  make  a  true  record  of  the  proceedings  of  all  coun- 
cil meetings.  He  shall  record  a  roll  call  on  all  bills  al- 
lowed and  contracts  made.  He  shall  make  an  itemized 
list  of  all  bills  and  accounts  allowed  and  disallowed,  all  re- 
ports accepted,  approved  or  disapproved;  copy  all  con- 
tracts entered  into,  and  bids  or  proposals  received,  ac- 
cepted or  rejected.  He  shall  give  the  number  and  full 
title  of  all  ordinances  acted  on,  and  state  the  action  taken. 
He  shall  report  the  action  taken  on  all  communications 
and  petitions.  He  shall  use  intelligent  and  gramatical  lan- 
guage in  writing  up  all  such  proceedings,  recording  them 
in  a  bound  Minute  Book  kept  for  that  purpose.  The  pro- 
ceedings of  each  council  meeting  shall  be  written  into  the 
Minute  Record  in  a  neat  handwriting,  or  on  a  typewriter 
if  a  Loose  Leaf  Record  is  used,  not  later  than  three  days 
after  adjournment  of  such  meeting.  Minutes  or  ordinances 
shall  not  be  pasted  into  the  Minute  or  Ordinance  Record. 
The  City  Clerk,  when  a  council  meeting  has  been  called  to 
order,  shall  after  the  roll  call,  read  the  Minutes  of  the  last 
previous  meeting,  and  these  shall  be  approved  if  no  cor- 
rections be  required  by  the  council.  When  corrected  and 
approved  the  Mayor  shall  sign  them  at  once  and  the  Clerk 
shall  attest  his  signature. 

Sec.  28.  The  city  clerk  shall  record  and  index  all 
ordinances  adopted,  in  an  Ordinance  Record,  kept  for  that 
purpose,  as  soon  as  final  publication  of  ^  same  has  been 
made. 

•^He  shall  draw  warrants  in  duplicate  on  the  proper 
funds,  for  the  payment  of  all  claims  legally  allowed,  pre- 
sent them  to  the  mayor  for  his  signature,   and  then  pre- 


sent  them  to  the  Treasurer  for  registration,  before  deliv- 
ering them  to  those  in  whose  favor  they  are  drawn.  All 
blank  warrants  for  each  fiscal  year  shall  be  kept  in  sepa- 
rate and  substantially  bound  books,  each  fund  separate  by 
itself;  and  the  duplicates,  bearing  the  printed  words  in 
large  letters,  ''Duplicate,  Not  Nego-tiable,''  shall  not  be 
perforated. 

The  City  Clerk  shall  issue  warrants  on  each  fund  in 
numerical  order,  beginning  with  number  one  on  each  fund, 
and  with  a  new  fiscal  series,  at  the  beginning  of  each  fiscal 
year.  Each  warrant  shall  show  on  its  face  the  estimate 
approved  for  that  fund,  the  total  warrants  drawn  on  such 
estimate  and  the  balance  remaining  in  the  estimate. 

He  shall  register,  in  numerical  order,  all  warrants 
issued  on  each  fund,  in  a  Warrant  Register  to  be  kept  for 
that  purpose,  beginning  with  number  one  at  the  beginning 
of  each  fiscal  year,  and  keep  each  fund  separate  and  each 
fiscal  year  separate. 

When  paid  warrants  are  returned  to  him  monthly 
by  the  Treasurer  he  shall  again  register  the  interest  pay- 
ment, total  payment  and  date  of  payment. 

As  soon  as  warrants  have  been  issued  for  claims  al- 
lowed he  shall  enter  in  the  Claim  Register  the  amount  al- 
lowed on  each  claim,  the  warrant  number  and  the  fund  on 
which  it  was  drawn.  As  soon  as  warrants  have  been 
issued  for  all  claims  allowed  at  any  meeting  of  the  coun- 
cil, he  shall  place  all  such  claims  in  a  Congress  Tie  Enve- 
lope, writing  on  the  end,  * 'Claims  Allowed'',  and  give  the 
date  they  were  allowed,  and  this  envelope  shall  be  filed 
for  future  reference.  All  petitions,  contracts,  communi- 
cations, bids, deeds,  bills  disallowed  and  petitions  shall  be* 
filed  and  cared  for  in  the  same  manner  as  claims  allowed 

Sec.  29.     The  City  Clerk  shall  have  an  office  and 


keep  said  office  open  daily  at  certain  regular  hours  and 
such  hours  shall  be  printed  on  a  sign  conspicuously  dis- 
played so  that  the  public  may  know  where  and  when  he 
can  be  found. 

Sec.  30.  The  City  Clerk,  in  addition  to  auditing  all 
reports  and  keeping  the  books  above  named,  shall  keep  the 
following  records  of  The  State  Uniform  System  for  the 
purpose  of  providing  the  Mayor,  the  council,  and  the  pub- 
lic generally,  with  a  complete  system  of  monthly  balancing 
accounts. 

First—  He  shall  use  one  general  Receipt  Book  made 
in  triplicate  and  write  a  triplicate  receipt  from  this  book 
for  all  money  paid  into  him,  except  as  provided  in  the 
collection  of  Dog  tax.  Sewer  Assessments,  and  Occupation 
License.  Also  in  the  collection  of  Paving  Tax  he  shall  use 
a  special  Paving  Tax  Receipt  made  in  Duplicate  or  Tripli- 
cate. 

Second—  He  shall  keep  a  Collection  Register  into 
which  shall  be  posted  an  itemized  account  of  all  money  re- 
ceived by  him,  (as  shown  by  receipts  written  in  his  Gen- 
eral Triplicate  Receipt  book  and  Paving  and  Sewer  Re- 
ceipt books)  and  of  all  money  received  by  the  Treasurer, 
(except  those  certain  amounts  paid  over  by  himself  to  the 
Treasurer,  and  which  he  will  enter  as  collections  by  him- 
self.) This  record  must  be  closed  and  balanced  on  the 
30th.,  of  every  month  and  must  balance  with  the  Treas- 
urers Collection  Register.  All  collections  received  by  the 
clerk  after  the  29th. ,  day  of  each  month  shall  be  entered 
as  collections  of  the  next  month. 

Third—  He  shall  keep  a  Distribution  Register  and 
this  also  shall  be  closed  and  balanced  on  the  30th  of  each 
month.  It  must  show  a  total  record  of  all  collections  for 
the  past  month  and  show   the  revenue    apportioned  to 


each  fund  in  compliance  with  the  ordinances    This  book 
must  balance  with  the  Treasurers  Distribution  Register. 

Fourth—  He  shall  keep  a  Clerk's  General  Journal 
of  Expenditures,  into  which  shall  be  entered  every  war- 
rant issued  each  month  and  showing  the  purpose  each 
warrant  was  issued  for.  This  Journal  shall  be  footed  up, 
closed  and  balanced  on  the  last  day  of  each  month  and  the 
various  footings  posted  to  their  proper  accounts  in  the  re- 
source. Liability  and  Expense  department  of  the  Clerks 
Ledger. 

Fifth—  He  shall  keep  a  Clerks  Ledger  named  in 
Paragraph  4,  this  section,  which  must  be  posted,  closed, 
balanced,  and  trial  balanced  at  the  close  of  each  month. 

The  collection  department  of  this  Ledger  must  balance 
with  and  be  his  check  on  the  Treasurer's  cash  receipts  and 
disbursements.  The  Debt  Limit  Department  must  show 
the  exact  amount  of  the  appropriation  to  the  credit  of 
each  fund  at  the  close  of  each  month.  The  Warrant  Indebt- 
edness department  must  show  the  exact  amount  of  out- 
standing warrants  on  each  fund  at  the  close  of  each  month. 
The  Resource,  Liability  and  Expense  Department  shar 
show  the  exact  amount  invested  monthly  in  each  class  of 
improvements,  utilities  and  resources;  the  exact  amount 
paid  monthly  for  each  kind  and  class  of  expense;  and  the 
exact  amount  paid  monthly  on  each  kind  and  class  of 
liability  and  the  balance  due  on  same. 

Sixth—  He  shall  keep  a  Municipal  Bond  Register  in 
which  he  shall  keep  registered  all  bonds  issued  by  the  city 
and  all  interest  coupon  payments  and  bond  payments 
made  by  the  city  treasurer.  Also  he  shall  keep  an  Official 
Bond  Register  in  which  shall  be  registered  the  bonds  given 
by  all  city  officials;  and  a  Register  of  Oaths  of  Office,  in> 
which  shall  be  kept  the  oath  of  office  of  all  city  officials. 


Seventh— He  shall  keep  a  Sidewalk  Record  into  which 
shall  be  posted  the  Engineers  Estimates  for  constructing 
sidewalks,  conforming  to  the  specifications  of  the  city- 
council,  along  each  lot  where  property  owners  have  been 
notified  to  build  sidewalks. 

Eighth— He  shall  keep  all  other  blanks  required  in  giv- 
ing notice  to  property  owners  to  build  sidewalks,  or  to  com- 
plete the  construction  of  such  walks  by  the  city,  where 
property  owners  fail  to  comply  with  the  order  of  the  city 
council.  These  forms  shall  be  made  in  duphcate  and  bound 
in  substantial  books  so  that  a  bound  carbon  copy  of  all 
notices  issued  may  be  kept  on  record  in  his  office. 

Ninth—  He  shall  keep  a  Sidewalk  Warrant  Register 
and  in  this  book  he  shall  register  all  sidewalk  warrants  is- 
sued and  paid. 

Tenth—  Not  later  than  the  first  day  of  August  each 
year  he  shall  prepare  a  list  of  all  sidewalk  warrants  is- 
sued during  the  preceeding  twelve  months,  giving  the  lot 
and  block  against  which  each  has  been  issued,  and  the 
amount  issued  for,  and  this  list  shall  be  made  in  duplicate 
on  a  regular  Sidewalk  Delinquent  Assesment  Sheet  and 
one  copy  shall  be  certified  up  to  the  county  clerk,  to  have 
said  sidewalk  assesments  placed  on  the  tax  roll. 

Eleventh—  On  the  first  of  each  month  he  shall  make 
a  monthly  report  to  the  city  council,  showing  the  exact 
status  of  the  treasurers  cash  balances  in  banks  and  in 
funds  at  the  close  of  the  month  previous,  the  collections 
and  disbursements  since  made,  and  the  cash  in  banks  and 
in  funds  on  the  date  of  making  his  report.  Also  his  report 
shall  show  the  unexpended  appropriation  or  estimate  for 
each  fund;  the  outstanding  warrants  on  each  fund;  the 
itemized  Available  and  Unavailable  resources,  and  the  liabili- 
ties and  expenses  of  the  city  up  to  the  time  of  his  last  re- 


port,  and  again  up  to  date;  also  this  report  shall  show  a  final 
comparative  statement  of  all  resources  and  liabilities  of  the 
city.  This  report  shall  be  made  in  duplicate.  One  shall  be 
filed  in  his  office  and  the  other  shall  be  posted  on  a  bulle- 
tin board  in  front  of  the  City  Hall,  or  in  some  other  public 
place. 

Twelfth —  He  shall  consolidate  three  reports  into 
one  at  the  close  of  each  quarter  and  the  same  shall  be  pub- 
lished one  time  in  the  leading  newspaper  of  the  city,  the 
cost  to  be  not  more  than  $15.00.  At  the  close  of  each  year 
the  clerk  shall  make  and  publish  a  yearly  report,  which 
shall  be  a  consolidation  of  four  quartley  reports. 

Thirteenth—  Whenever  the  city  shall  own  and  oper- 
ate a  Cemetery  the  clerk  shall  keep  a  set  of  records  for 
Same,  to  be  composed  of  the  following  books;  A  Burial  Re- 
cord, a  Cemetery  Deed  Record,  a  Cemetery  Ledger  for  the 
personal  accounts  of  purchasers  of  lots,  a  book  of  Burial 
Permits,  a  set  of  Cemetery  Deeds,  and  a  book  of  Notices  to 
Sexton  to  care  for  graves,  and  a  plat  of  the  Cemetery  divi. 
ded  into  lots  and  blocks. 

Fourteenth—  Whenever  the  city  shall  undertake  the 
construction  of  Latteral  Sewer  lines  to  be  charged  to  the 
property  benefitted,  the  city  clerk  shall  then  keep  the 
following  records:  First,  one  Record  of  Engineers  Sewer 
Estimates  of  the  cost  of  Constructing  Sewers  along  various 
Streets  and  Alleys,  and  showing  the  Contractors  bid  and 
final  cost  for  doing  the  same  work.  Second,  Two  Records 
of  Sewer  Assesments  against  each  lot  or  parcel  of  land  for 
latteral  sewers  constructed,  showing  the  amount  of  each 
assessment  made,  and  Sewer  warrants  issued  against  each 
lot  or  parcel  of  land  to  be  paid  each  year.  One  of  these 
Records  of  Assessments  shall  be  retained  in  the  office  of 
the  city  clerk  and  the  other  shall  be  certified  to  the  coun- 
ty clerk  on  or  before  the  first  day  of  August,    who  shall 


spread  such  assessments  on  his  County  Tax  rolls,  or  make 
this  Record  a  part  of  his  tax  rolls. 

Whenever  other  latteral  sewers  are  built  thereafter, 
the  city  clerk  shall  secure  this  Record  from  the  county 
clerk  and  shall  enter  all  new  assessments  therein,  and  shall 
again  certify  said  assessment  record  to  the  county  clerk  on 
or  before  the  first  day  of  August,  who  shall  see  that  they 
are  put  on  the  Tax  Roll.  The  city  clerk  shall  also  keep  a 
book  of  Triplicate  Receipts  to  receipt  for  money  paid  to 
him  by  persons  paying  for  latteral  sewers  constructed 
along  their  property  before  sewer  warrants  have  been 
issued  against  said  property;  and  credit  for  such  payment 
shall  be  made  on  the  assessment  roll  before  certifying  it  to 
the  county  clerk. 

Fifteenth—  Whenever  the  city  shall  undertake  to 
pave,  grade  or  drain  its  streets,  and  assess  the  cost  of  such 
improvements  to  the  property  benefitted,  the  city  clerk 
shall  keep  the  following  paving  records :  A  Quarter  Block 
paving  record,  to  show  the  cost  of  paving,  grading  and 
draining  each  quarter  block,  as  figured  by  the  City 
Engineer.  A  Paving  Bond  Register  for  the  Registration 
of  all  paving  bonds  against  the  District.  A  street  improve- 
ment Assesment  Roll  for  the  registration  of  the  various 
installments  assessed  against,  and  to  be  collectedfromeach 
lot  or  parcel  of  land,  A  Delinquent  Assesment  Roll  for  certi- 
fying the  Delinquent  Paving  Tax  up  to  the  County  Treas- 
urer after  Sept.  15th  of  each  year;  a  Duplicate  Paving 
Tax  Receipt  book  and  a  Paving  Tax  Distribution  Register 
for  distributing  the  paving  taxes  collected  each  day,  and 
paying  them  over  to  the  city  treasurer. 

Sec.  31  The  city  clerk  shall,  once  each  week  and 
finally  on  the  29th  day  of  each  month,  turn  over  all  money 
that  he  has  received  for  the  city  from  every  source,  to  the 
city  Treasurer,  and  take  a  receipt  for  same  which  shall  be 
attached  to  his  monthly  report  to  the  city  council. 

Sec.  32  If  the  city  clerk  is  not  made  the  bookeeper 
of  the  Light  and  Water  system,  then  it  shall  be  his  duty 
to  audit  the  books  and  accounts  of  the  Water  and  Light 


department  at  the  close  of  each  month. 

This  audit  shall  be  made  by  checking  the  Daily  Re- 
ports with  the  Collection  Register,  the  Water  and  Light 
Receipts  and  the  Consumers'  Ledger,  then  by  checking  the 
meter  readings  as  figured  with  the  charges  on  the  Con- 
sumers' Ledgers  and  with  the  Receipts  as  written,  to  see 
that  the  proper  charges  have  been  made  and  entered  in  all 
books.  Next  he  shall  check  the  Consumers'  Ledgers  with 
the  applications  for  water  and  light  service  to  see  that  all 
Consumers  are  being  charged,  and  are  paying  for  light  and 
water.  In  the  same  manner  he  shall  check  the  Merchan- 
dise Sales  Ledger  with  the  order  blanks  and  Store  House 
Record  and  Record  of  Material  bought.  All  material 
taken  out  of  stock  must  be  accounted  for. 

Sec.  33.  Any  city  or  town  officer,  whose  account- 
ing duties  are  defined  in  this  ordinance,  and  who  violates 
any  of  the  provisions  of  this  ordinance  because  of  incompe- 
tency or  for  lack  of  ability  to  perform  these  duties,  or  for 
any  other  reason  or  cause  not  mentioned  in  Sec.  34,  may 
be  removed  from  his  said  office,  under  such  rules  and  regu- 
lations as  the  council  may  prescribe. 

Sec  34  Any  city  or  town  officer,  except  police  judge, 
whose  accounting  duties  are  defined  in  this  ordinance,  who, 
after  declaring  his  ability  to  perform  these  duties,  violates 
any  of  the  provisions  of  this  ordinance,  through  care- 
lessness or  negligence  to  perform  these  duties  of  his  said 
office,  shall  be  deemed  incompetent  to  fulfill  the  duties  of 
said  office  and  guilty  of  criminal  neglect,  and  upon  con- 
viction shall  be  fined  in  any  sum  not  less  than  $ nor 

more  than for  each  offense,  and  shall  forfeit  and  be 

removed  fron:i  his  office. 

Sec.  35.  In  case  the  police  judge  shall,  through  incompetency,  careless- 
ness or  negligence,  as  specified  in  this  ordinance  fail  or  neglect  to  perform  these 
duties  of  his  said  office,  he  shall  be  deemed  guilty  of  criminal  carelessness  and  shall 
forfeit  his  said  office,  and  be  subject  to  removal  therefrom  by  the  Mayor  and  Coun- 
cil, or  by  any  court  having  jurisdiction  thereof. 

Sec.  36.    Adopted  by  the  city  council  of  the  city  of 

.- on  the day  of - 

19 ,  to  become  effective  on _ 


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